We live in idaho and my husband works in Oregon. is the interest on the student loan for his son deductible on the 40N Oregon tax return?

[ginger2511]

I claimed the interest on my federal return and when I am completing the Oregon non-resident return I don't know if I enter the interest or not.  We did not live in Oregon and the college was not in Oregon.

[MichaelMc · Accepted solution]

No. A state non-resident return should only include items of income earned in that state while the taxpayer was a resident of another state.

Any other items of income or expense should be reported on your home state (resident) income tax return.